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Cost of Sales and Expenses by their Nature | 12 Months Ended
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Dec. 31, 2023
Cost of Sales and Expenses by their Nature [Abstract] |
Cost of sales and expenses by their nature |
21. | Cost of sales and expenses by their nature
At the years ended at December 31, 2023, 2022 and 2021, the cost of sales and administration expenses consist of the following:
|  | 2023 |  |  | 2022 |  |  | 2021 |
Raw materials and consumables |  | $ | 20,377,456 |  |  | $ | 27,080,462 |  |  | $ | 26,298,681 |
Electrical energy |  |  | 2,326,649 |  |  |  | 2,586,918 |  |  |  | 3,530,134 |
Ferroalloys |  |  | 1,883,923 |  |  |  | 2,232,759 |  |  |  | 2,396,516 |
Refractories |  |  | 859,034 |  |  |  | 767,691 |  |  |  | 810,315 |
Oxygen |  |  | 348,200 |  |  |  | 297,302 |  |  |  | 293,217 |
Electrodes |  |  | 402,513 |  |  |  | 542,117 |  |  |  | 444,201 |
Gas and fuels |  |  | 793,649 |  |  |  | 1,541,817 |  |  |  | 1,161,994 |
Labor |  |  | 1,822,827 |  |  |  | 2,272,304 |  |  |  | 2,024,419 |
Operation materials |  |  | 1,038,873 |  |  |  | 1,366,947 |  |  |  | 1,339,692 |
Depreciation and amortization |  |  | 1,035,244 |  |  |  | 1,116,872 |  |  |  | 1,175,108 |
Maintenance |  |  | 1,867,656 |  |  |  | 1,250,897 |  |  |  | 1,561,716 |
Other expenses |  |  | 661,140 |  |  |  | 1,084,475 |  |  |  | 974,835 |
|  | $ | 33,417,164 |  |  | $ | 42,140,561 |  |  | $ | 42,010,828 |
|  | 2023 |  |  | 2022 |  |  | 2021 |
Cost of sales |  | $ | 31,100,106 |  |  | $ | 39,683,861 |  |  | $ | 39,968,186 |
Administrative expenses |  |  | 2,317,058 |  |  |  | 2,456,700 |  |  |  | 2,042,642 |
|  | $ | 33,417,164 |  |  | $ | 42,140,561 |  |  | $ | 42,010,828 |

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- Definition The disclosure of the cost of sales. [Refer: Cost of sales] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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